https://www.taxtmi.com/caselaws?id=150343 Penalty for delayed payment under the Kerala General Sales Tax Act arose automatically once assessed tax remained unpaid within the prescribed time. The statutory provision fixed the rates and left the assessing authority no discretion, while the rule governed only remittance and demand procedure. The monetary consequence operated as interest-like damages rather than a discretionary penal order; therefore, no prior hearing or proof of mens rea was required. The differential consequence did not violate Article 14 because it followed the taxpayer's voluntary payment choice and subsequent default. Penalty notices were consequently enforceable. en-us Mon, 05 Feb 1973 00:00:00 +0530 Mon, 13 May 2013 14:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150343 Penalty for delayed payment under the Kerala General Sales Tax Act arose automatically once assessed tax remained unpaid within the prescribed time. The statutory provision fixed the rates and left the assessing authority no discretion, while the rule governed only remittance and demand procedure. The monetary consequence operated as interest-like damages rather than a discretionary penal order; therefore, no prior hearing or proof of mens rea was required. The differential consequence did not violate Article 14 because it followed the taxpayer's voluntary payment choice and subsequent default. Penalty notices were consequently enforceable. Case-Laws VAT and Sales Tax Mon, 05 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150343